Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly
Anmärkning om datumet: Confidence: likely, not independently re-verified this session (EMTA's dedicated FIE/social-tax pages returned 404 to this session's fetches). Quarterly advance-payment pattern (15 March / 15 June / 15 September / 15 December) is well established for self-employed persons under the Social Tax Act; recommend a follow-up real-browser check of emta.ee before treating as fully verified.
Varje kvartal (från mars), senast den 15. · Self-employed person's own social tax advance payment; does not apply to companies or their employees.
Vad som ändras
A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Vem som berörs
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants and consultants operating without a company.
Storlekar: mikroföretag · Branscher: Alla branscher
Vad du ska göra
Pay the quarterly social tax advance to EMTA by the 15th of March, June, September and December; reconcile the final amount when filing the annual income tax return (Vorm E).
Kommande tillfällen
Sanktion
Interest (viivis) on late payment.
Källor
- EMTA - business client / self-employed (www.emta.ee)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.